第一章會(huì)計(jì)目標(biāo)

翟金花會(huì)計(jì)基礎(chǔ)一、什么是會(huì)計(jì)？

二、請(qǐng)同學(xué)們理解關(guān)于會(huì)計(jì)的兩點(diǎn)：

會(huì)計(jì)為什么存在？

會(huì)計(jì)的價(jià)值是什么？？《紅樓夢(mèng)》的故事片斷第36回王夫人給襲人漲工資：“…把我每月的月例二十兩銀子里，拿出二兩銀子一吊錢來給襲人。以后凡事有趙姨娘周姨娘的，也有襲人的，只是襲人的這一分都從我的分例上勻出來，不必動(dòng)官中的就是了?！钡诹_5綱5臥回宜鳳嗎姐修與傾平欄兒赴進(jìn)湊行奔財(cái)印務(wù)叫規(guī)須劃鳳上姐隊(duì)：嶺“麻…碼寶去玉夠和糟林邊妹否妹風(fēng)他鳴兩艇個(gè)居一奧娶漂一偉嫁區(qū)，求可奴以注使謊不難著官罰中的促錢頸，斗老傳太裹太鐮自純有體嚴(yán)己拿竭出掙來興…詠”注歐意劣兩推個(gè)描概西念侍：象官訊中推、抓體淘己第紙1田0態(tài)6狂回效賈切府廣抄龍家生后喇，剩賈政璉膀后獸蒙取釋針放…騾賈必璉潑始牲則嬸懼古罪梨，異后悼蒙循釋寨放爺已鑄是餓大恭幸棕，嚼及亭想券起價(jià)歷迅年面積圾聚告的狀東棍西鋤并而鳳渣姐霸的體值己不這下結(jié)七飄八殲萬淚金限，襯一略朝陳而偽盡倉(cāng)，旁怎盈的湊不驅(qū)痛珍？搭…注結(jié)意粒兩食個(gè)屑概包念濟(jì)：敏官異中也（紙公終款朽）說、體施己攤（領(lǐng)私殖房鐵錢咱）賈糖府溉有從府咽規(guī)根，妥有默總史賬襖房促，蝴府極里茂人藏稱汽之轟為磚“靜官肝中懲”讓。垃全苦府駕經(jīng)貸濟(jì)勵(lì)上綠的穗開祖支沒，率是吼由扛“伯官驚中石”航來和管辣理礎(chǔ)的惕，躍鳳未姐避的腦權(quán)吼限緒，騰是然向樣“革官鳴中異’籮領(lǐng)割取涌了勉月債錢繳后些，盾再螺按濃分何例隆往躍各孕處左發(fā)豆放壩，您上叢至器賈絹母丙下凈到傭叫妻不喇上男名畏的鑒人仿，囑按惰級(jí)舍別心分論發(fā)該基印本統(tǒng)工久資肢。賈梳府哥有漂會(huì)滑計(jì)士嗎秤？第厘5休5徐回凱趙東姨唱娘戀的速兄青弟晴死問了樣，暖探趁春事判湊賞轉(zhuǎn)銀…路…妨探聽春探道傲：暈“各依置你逗說群，沈賞狂一拐百慰倒班好賢。葉若浴不箏按拼例肢，等別咐說誤你吧們?nèi)感逶捳?，何明霉兒腰也咸難艘見饑你稀二盯奶緣瑞奶檢。掏”進(jìn)管漸事銳的紗說和道窯：輝“摟既率這瞎么役著廊，掌我棟查端舊否賬巧去趣，輛此持時(shí)對(duì)卻再記記不躬得戀。子”裝探忍春坑就延說幸：泉“貪你潛素犧日雪回?zé)岫幽淘隳套弦舶噩F(xiàn)僚查毫去司？鐮若坊有處這萬道車?yán)慝I(xiàn)，梁鳳評(píng)姐剛姐伸還捎不且算座厲湯害陪，果也穩(wěn)就鑰是姻算晉寬腦厚綠了腎！魯還屬不醫(yī)快宵找絨了踢來縫我糖瞧湯！底”蠢…胳…怪.由垃此止看軌出瓦，器賈饒府位是艱有乳著跪完復(fù)善妨的新會(huì)榴計(jì)弓工滴作慶系昨統(tǒng)捎的程，擦包候括賴會(huì)答計(jì)農(nóng)人劫員忽設(shè)踐置默、烏記幫賬隱、陸賬躍簿踢的坊保順管杜、祥查布閱剖、貨使型用戴。鳳模姐增有產(chǎn)錢弊是穴不突爭(zhēng)爆的繭事緊實(shí)，材看邀其疫財(cái)窗富兄的渠主殿要啄來粗源鄰渠怠道微：第趁7漂2沃回賄，志鳳撤姐凳要校比聾對(duì)摧嫁野妝蘿單抬子切。確嫁麻妝畢是辦原錫始西財(cái)挺產(chǎn)撒。第裂3駝9擦回?cái)?，茅襲牢人循道輩：豎“軌難搏到次他朋還辱短始錢睬使軟，串…旺…隊(duì).威平厚兒鼓還貓說惰：股“播…勁…額只辰他押這板體礦己鼻的巡壽利愧錢計(jì)，填一奶年授不年到恒，喝上因千昨的樓銀典子慎呢扯。附”楊拖粱欠捧工供資肌放取高挨利利貸襪。第胞1撥5習(xí)回勁，薪鐵撥檻狂寺戒弄乎權(quán)斧。改對(duì)趣凈西虛美聲削稱閉：返“兼你旅叫勝他急拿壇三飼千喘兩保銀串子僅來攻，給我喪就顆替叢他偽出歡這亡口靈氣點(diǎn)。駐”第舟2睛4帽回衛(wèi)項(xiàng)銀目敗回釘扣息。賈福蕓住籌從資銀1朗5屯兩民孝認(rèn)敬役鳳叉姐輝，雙后爸鳳啟姐松把糖大嘉觀景園銳的威綠壇化落工絨程2殃0懂0兩休的重項(xiàng)位目朗由子他綱能章中尖標(biāo)岡。。筒。消。第雞2早5牧回午趙柴姨尿娘匙與線馬彈道喪婆符發(fā)復(fù)牢罰騷閑,丟伸迷出午兩舅根虹手開指互頭按：“貪…搬提朝起得這伍個(gè)倘主幕兒有，催這助一受分畏家帽私稱要駕不廢都兆就陣他箏搬趣了拘娘籠家步去竟，炒我逗也嚼不昏是桶個(gè)燙人擱！莊”一震個(gè)否小刺問憶題為隆什敬么丈賈撞府震這聾樣傭的替家搞族絲式企盆業(yè)捐需始要大設(shè)返會(huì)萌計(jì)禾崗絕位誓？一考個(gè)渣小咱問事題覽（咐續(xù)寧）對(duì)腹上蠅述斤問穗題僵的念回宋答犧，砍需盞要縱我鍛們扣關(guān)舒注蓮以絡(luò)下品幾宏個(gè)對(duì)相嶼近繡的博問松題祥：會(huì)瘦計(jì)誤為擴(kuò)什栗么依而忠存載在驗(yàn)？會(huì)潮計(jì)貌對(duì)再這努個(gè)載社被會(huì)層為講什機(jī)么習(xí)是撥不柄可乖或額缺塌的單？會(huì)判計(jì)鋪的菌獨(dú)猶特拜價(jià)洞值毛是眠什堤么講？會(huì)薪計(jì)比的篇價(jià)情值棗：師從與何來談泡起忌？會(huì)牢計(jì)轉(zhuǎn)的亮價(jià)金值莫是森什惹么熟？所因有斥單厚位荷（層大砍到預(yù)國(guó)濕家沿，酒小禍到黃家揀庭勻）賞，鉤都蒜需痛要瘡會(huì)寺計(jì)普；會(huì)徑計(jì)秀具驕有趨什宴么下其搭他庭工焦作傍所贊不嚷能日替擺代佩的鞭價(jià)親值御？會(huì)素計(jì)坡會(huì)型不且會(huì)喘消吩亡殘？全黑國(guó)滲一焦千貫多性萬還會(huì)跌計(jì)張人拿員擇失略業(yè)卷？對(duì)謊社苗會(huì)伍沒泳有心價(jià)趟值睬的淡東腹西木，割總大會(huì)播逐慌漸閘被終“無歷飽史倆的炒車皺輪痰”笑甩喜出標(biāo)去筒；想朋想霉我呈們盟這襯個(gè)鋼社隸會(huì)嘴已緊經(jīng)頂有葉很顏多炕消嗓亡牙了量的那職較業(yè)銅！關(guān)饅于卵人賈生府涂設(shè)齊立在會(huì)慣計(jì)聯(lián)崗梯位緣瑞，果主腰要痰還搏是旺因億為影人老；實(shí)內(nèi)際沙上蓮，猛會(huì)舉計(jì)號(hào)崗的位壇的打設(shè)莫立役，慰主和要派指酷向廊的室還模是鍋人銀；人冶又啦是賢什爽么朵“煎東膊西劉”旅？道塌德批層鄙面盆的釘人人傍之瘋初逝，強(qiáng)性影本浸善項(xiàng)；慎性碑相梁近濾，核習(xí)厚相萬遠(yuǎn)途；人再之俘性廟惡學(xué)，梳其房誠(chéng)善紗者千偽隨也尚；道箏德敏層腥面灑的愛人源產(chǎn)自宋人留性招善竊、短惡拉之然爭(zhēng)惰；期在望吊用辣道慣德摧來盲約尺束域人敢的巴行濃為障；從扁社葬會(huì)念群維體策來侵看充，鐵人丑們治還線是植期排望奶人需性礦向染善拳；最再高斃境田界磚：龜圣貼人燒；勸壓人伴向鋸善量與劫迫逆人縣向亦善煤；如塌果妖說必圣摧人尺是蛇在遵“傻引恥誘淘”截人槐們壓向噸善跑，搞那遮么尤，綱輪悼回讀、域因盞果攝報(bào)蝦應(yīng)屢就誤是恨“另恫蘇嚇妖”捷；道紗德率訴拖求竄一富直街是撇中左國(guó)嗽儒惱家就文枕化宮以餓及漿明箏清來小合說春的睜核搖心窯內(nèi)想容充；關(guān)握于呼人一銳生您二枯、準(zhǔn)二納生懼三午、蠅三盤生之萬科物間；從震道鳴德邪人焰概石念評(píng)出印發(fā)你，慰衍艷生督了嬸多郵種銳概軍念鹽；經(jīng)巷濟(jì)監(jiān)人威；經(jīng)短濟(jì)草利組益剛最猴大線化必與脅風(fēng)緊險(xiǎn)灶規(guī)墳避社寒會(huì)僵人殼；制科度耕人壁；契包約牙人傭；企害業(yè)希人孤；文鉗化隊(duì)人馳；…落…概…關(guān)塑于伴經(jīng)程濟(jì)灘人經(jīng)貍濟(jì)弦人歡(餐e約c聲o賞n令o葉m謝i棋c羅m貼a結(jié)n池)欄；現(xiàn)庭代厲經(jīng)戶濟(jì)褲學(xué)漲的傍討話論巨起穿點(diǎn)極；想棋想聾亞帝當(dāng)卡·平斯蜻密招的視討路論室：I寧t珍i旨s勒n航o謠t抱f測(cè)r編o愚m考t糧h瞞e豎b納e平n舊e倆v史o臭l菌e紀(jì)n萌c紡e年o族f聚t養(yǎng)h護(hù)e培b謝u蜜t患c敬h懂e卸r竹,臉t財(cái)h檢e撈b軍r厭e絕w腦e比r身,快o暮r蘇t材h括e娘b安a啊k漠e漸r蓬t恰h鼠a膜t跑e驢x后p牙e劉c忙t沖o信u奧r酷d非i圍n脹n訂e侵r軋,再b堵u執(zhí)t趴f途r鐵o覆m柄t炕h含e帝i慶r可r添e啟g講a販r堪d趨s遣t膛h洞e南i褲r付o確w冊(cè)n縱i錫n如t快e達(dá)r汁e猴s債t妄.經(jīng)獸濟(jì)茂人窄的窗狹國(guó)義逮解寸釋向：一盲切產(chǎn)向漲錢敬看傻！錢狡多芬總篩是耽比肥錢軟少招好系！日小常末生輕活殺中喝觀伐察寫到擺的腰現(xiàn)伴象田并反不尿是最如如此衛(wèi)！關(guān)怖于核企軍業(yè)企艷業(yè)暫最痛核膜心貨的條因郵素鉤：人水；“腸如喘果鹽把聰我攏的奏廠乳房探設(shè)助備籃、雄材恨料撓全叉部頸燒捉毀警，變但果只書要爪保姓住追我纖的盞全理班黨人炮馬耳，陸幾淚年圣以肅后績(jī)，拋我晃仍進(jìn)將臨是跳一炊個(gè)欺鋼著鐵莫大徑王芒。菊”（離安銹德巷魯損·段卡眨內(nèi)對(duì)基猜）關(guān)危于訴企覽業(yè)企嶺業(yè)嚴(yán)是違由規(guī)人脆所張組丸成塌的此，改人緒追寬求帳利掃益杜最命大擴(kuò)化屋，壺這出意引味抱著烈：一籃群楚“舟心其懷片鬼漿胎旋”喉的烘人拋湊跨在鎖一愁條鳥船迅上頂；如呆果它說蒼企風(fēng)業(yè)允可之以糟比園作隙一逝條列船扮的規(guī)話津；這吊些持人盟為當(dāng)什語(yǔ)么羽要盟上金“淡船娃”憂？比權(quán)較鑰理例想父的形狀近況臉：創(chuàng)企主業(yè)餅與俱員辟工況共壩同發(fā)成駕長(zhǎng)憑；比稿較矛差飼的朽狀筐況徒：羞企騎業(yè)嗽成務(wù)長(zhǎng)捉是蜜建仇立溜在染員博工臨的驢代剪價(jià)雅之跨上炮；最君差這的真狀餓況敏：進(jìn)員駝工讀以和企歲業(yè)足利異益撇為院代查價(jià)路；企該業(yè)吸：曬一浸群自憶利市經(jīng)諒濟(jì)星人的聯(lián)離合肚體；關(guān)帖于劈燕企郊業(yè)這積條輔船漏有容多掀牢午固染？既喝然劈燕每倉(cāng)個(gè)啊人昆都屆是聞為燒了夏自脹我費(fèi)利蒼益限最更大恭化拐而旗來孝，外那貿(mào)么將，譯他眾們特是遭否系會(huì)縫堅(jiān)墊持澆在稻這虜條紅船奶上鳳？顯攜然肯不權(quán)會(huì)具。當(dāng)求發(fā)拖現(xiàn)搜無聾法梁實(shí)再現(xiàn)憐自膽我脫利另益腸最現(xiàn)大枕化辯，日他泛們跌就頃會(huì)外跳體船點(diǎn)；甚忌至商預(yù)其計(jì)忘外盒面校有鈴更椒好吉的跪利倦益誦，粒他醒們俘也幣會(huì)診跳歸船湖；企遭業(yè)激：棒一恢個(gè)澇自鍛利叼經(jīng)道濟(jì)守人五的暫寺時(shí)的勇利雹益坦聯(lián)盛合控體關(guān)能于秋企或業(yè)正轟由測(cè)于喚企妄業(yè)接是享一仍個(gè)犯自斬利素經(jīng)關(guān)濟(jì)凳人芒的過暫災(zāi)時(shí)輸利閉益凝聯(lián)崖合予體鵝；信保任挖才獅是征一錦個(gè)胞問轎題；自蘭利怨且矛聰港明判的聽經(jīng)強(qiáng)濟(jì)喬人獻(xiàn)如殊何信墊任蕉他診人泳？自亂利眉且藏聰喝明障的溝經(jīng)嬌濟(jì)躁人獲如領(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月報(bào)旬報(bào)職內(nèi)職幣內(nèi)府外府玉府職金天府泉府司書九府出納大府◆古研代汽會(huì)悠計(jì)暖理傍論（悼會(huì)勝計(jì)輛思錦想孕）【例】春喜秋勞戰(zhàn)余國(guó)泡時(shí)椒期刻（但公友元稻前或7誰(shuí)7懂1每—自前存2讀2帆1福年婚）思孔削子涉的喪會(huì)區(qū)計(jì)芝思兄想闊：●對(duì)現(xiàn)于秤經(jīng)佳濟(jì)顧收梁支采事檔項(xiàng)荷要彎遵膽循井財(cái)喪制●會(huì)疫計(jì)揮事奇項(xiàng)潮的罷計(jì)念算墳、翠記京錄租要涌正摘確●要亞善吵于滋選苦擇未合階格督的緞會(huì)籍計(jì)邀人潔才“亭孔專子出嘗際為叫委程吏悉矣樹，廊曰虹：會(huì)怪計(jì)芬當(dāng)蓄而狡已彎矣。根”《獄孟深子尋·雁萬稼章夾下化》【例】春期秋跪戰(zhàn)假國(guó)盞時(shí)逢期雁韓咬非檢的討會(huì)庫(kù)計(jì)丹思親想●把剩官遍吏艙的牧貪府欲蒜與息會(huì)煌計(jì)環(huán)之匠間墻的差關(guān)芒系無看怖成澆是逃互碗為狀因壁果朽關(guān)塞系●會(huì)汁計(jì)鐵應(yīng)塘廉翻潔襲理揉財(cái)譜、票記織錄羊計(jì)旦算確準(zhǔn)艘確剩，俘不俯給議貪相利習(xí)人覺以扒機(jī)測(cè)會(huì)《懇韓吐非軋子催·研解踢老趕》潛中買有右：賊“人村有陵欲服則下會(huì)瞞計(jì)娛亂沒，崗會(huì)戚計(jì)事亂豈則仰有根欲扎甚。夠”或“所遙謂線會(huì)腰計(jì)巾乃滑計(jì)陣量撒財(cái)蒼物怕多執(zhí)少碗，期出殺入疫不貴誤份，崗含殲廉碑潔垃理炕財(cái)敬之驚意。憐”◆所貍處票年躍代：1機(jī)5鍬世張紀(jì)訓(xùn)-享-怖2唱0仔世租紀(jì)倍3濱0半年栽代亦?！魳?biāo)瓶志：竹復(fù)旋式唉記持賬劫法爺（撇簿敗記淹—蠶B君o秧o曠k童k暢e可e睡p桶i寨n睡g墳）棟的量誕鵲生瓜、醉計(jì)緒量街單圈位頁(yè)的重演傾變參等啊。復(fù)城式牛記慈賬姻法唇（慌簿稻記斥）背的澆誕統(tǒng)生刃—損—輪是衫對(duì)季單姑式典記警賬斗法塑（匆簿漁記諒）牢的夸重賣大撒變扭革配，求被焦稱剖之飽為糞“贈(zèng)會(huì)構(gòu)計(jì)嚇發(fā)賢展殿史腫上決的滴第繞一代個(gè)顧里俗程直碑趁”猶！1耀.古烤代盞會(huì)御計(jì)2巨.近泡代甩會(huì)賺計(jì)“李近削代隙會(huì)尿計(jì)惡之咸父青”—敘—盧繳卡巡壽·禿巴蠟其屯阿堆勒（偉L憐u隸c泡a悶P券a偶c體i宵o子l奮i紀(jì)）意惕大兵利娘的兄一愁位輔修賭道洋士被、委教誰(shuí)授克、前學(xué)援者襯。榆1輕4過9拒4裝年羅，鼓他匯在互專冊(cè)著賢《鼠算姨術(shù)攻、累幾謙何抱、搏比累與澇比紫例晝概鑰要清》緞的貧第常二殿部掉分梨“犯簿剃記健”細(xì)中資系由統(tǒng)控的響總窄結(jié)頁(yè)了糧當(dāng)喬時(shí)閱流蹈行活于筐意吼大拆利踏的美威妻尼佩斯傅、鞏佛徒羅現(xiàn)倫雕薩肢等帖地指的悔復(fù)撞式詳記揀賬霸法舒。坐使地其都迅頌速件傳富遍訪歐恐洲謊各疼國(guó)謹(jǐn)，皇并技陸手續(xù)匠傳受播增到任世季界假各銅地皇，鎖引撥起頭了際會(huì)托計(jì)投記星賬撞方廊法抬的螺變唯革說，機(jī)也淡標(biāo)茂志釣著很財(cái)并務(wù)呈會(huì)垂計(jì)鞠理瀉論螞的冰初拌步紙形畝成蠢！★《蠶簿悄記瓜論統(tǒng)》鼻所宴強(qiáng)侮調(diào)腿的掉會(huì)簽計(jì)怪中蘇心猜論杯觀富點(diǎn)巴庫(kù)氏點(diǎn)認(rèn)揀為手,別凡凡是茅希敘望抄獲要得蓄經(jīng)領(lǐng)營(yíng)份成道功肝的鄰商獄人具應(yīng)喬具閥備轉(zhuǎn)三藥個(gè)辟條滿件早：●“動(dòng)其載中棕最徒主取要芬的哭是他現(xiàn)岔款肌，明或乞某蔬些選與田此留等面值羊的處經(jīng)兄濟(jì)拌實(shí)絲式力濱”專；●“焦商朽人止必絡(luò)須漂是炸精狼明蒙的廢會(huì)簡(jiǎn)計(jì)騾人撫員瞇和犯敏棉捷音的拿數(shù)裝學(xué)乘家批”掩；●“兔所枯有只商紫業(yè)粱事惑務(wù)閥必右須歲采啞取控有緊條渡不鬧紊大的憲方墾式獎(jiǎng)加贊以貓記肚錄皺，舌應(yīng)紅該羞使有用呈借郵貸沈記矛賬蠶法佩，筆因榆為乓借惕貸田記謎賬牧法彈是憑記鋼錄童經(jīng)根商悲活椅動(dòng)私的圓最裂有仁效笛的目方釋法藥”榜?！锏旆ú酥莠F(xiàn)姨代億會(huì)伯計(jì)甲基億本簡(jiǎn)理膊論雙的套基飲石《拖簿蓋記迫論桌》憤所引體熊現(xiàn)絮的舉會(huì)芹計(jì)妙目座的滾、槐會(huì)延計(jì)蒸假策設(shè)彈和攻會(huì)廢計(jì)白要總素獻(xiàn)等攜基距本激思璃想屬仍拿然找是由現(xiàn)柜代敢會(huì)州計(jì)腎學(xué)康者闖致些力芬于密探待討樓的訪核犯心店問請(qǐng)題佩。復(fù)陜式椅記浪賬悲（惡簿悠記趙）勒方檔法芳誕該生查5召0允0謠余員年舉來體一蹲直夫沿汪用驗(yàn)至?xí)缃癞a(chǎn)，橡不蠶能鄉(xiāng)豐不寸說仰是緣瑞一矩個(gè)檔偉是大筑的毛奇低跡櫻！◆所棋處廁年腐代：2動(dòng)0揮世蓮紀(jì)少3饞0態(tài)年肉代自至基今娃?！魳?biāo)冒志：（熔1轎）餅企衛(wèi)業(yè)尺財(cái)避務(wù)六會(huì)逆計(jì)貨目網(wǎng)標(biāo)車的況重念大婚變識(shí)化疏。傘2巾0殊世鬧紀(jì)鋼3稼0申年椒代穿起瓶，伶股儲(chǔ)份墊公聾司冷新獨(dú)型級(jí)企西業(yè)肅組柔織均出隔現(xiàn)琴，越會(huì)爽計(jì)回的尚服拘務(wù)躺重籌心狐轉(zhuǎn)薪向申企臂業(yè)汗外弄部謙。1敢.古華代景會(huì)搏計(jì)2束.近浪代刻會(huì)乎計(jì)3勇.現(xiàn)破代剛會(huì)脖計(jì)資貫本巷市濟(jì)場(chǎng)管理者發(fā)行股票籌集資金股東股東股東購(gòu)買股票投資企業(yè)委托方受托方雇傭合同會(huì)廁計(jì)狠目集標(biāo)：浸主椅要械服飾務(wù)遭于慣企睬業(yè)庸內(nèi)中部瀉經(jīng)砌營(yíng)塊管旅理會(huì)黨計(jì)愉目女標(biāo)：潤(rùn)股跑份置企憂業(yè)沖利捆用聞投銹資逆者非（往股端東沸）菠投卷資舅進(jìn)沖行工經(jīng)獎(jiǎng)營(yíng)抗活壞動(dòng)粉，軟從榆而乳產(chǎn)爹生父了災(zāi)應(yīng)阻向亮投膛資宣者麗報(bào)更告純財(cái)株務(wù)算狀籮況清、讀經(jīng)而營(yíng)第成幕果圈等護(hù)信灘息鉗的饑義齒務(wù)飽。履塊行哨受默托咐責(zé)丙任會(huì)計(jì)信息股份公司獨(dú)資合伙（地2璃）盆會(huì)仗計(jì)培理丹論蒼和擊方梨法州逐棄漸旗分勁化伶為狀財(cái)唇務(wù)極會(huì)沸計(jì)咽和臘管很理望會(huì)駐計(jì)鴨兩卡個(gè)攏領(lǐng)恰域2佳0獄世逢紀(jì)郊5仿0振年宴代勾，利管蠢理繳會(huì)袖計(jì)鉗從耗傳冬統(tǒng)就的膝財(cái)蝦務(wù)何會(huì)鵝計(jì)逼分鏈離限出拾來猜，羽形竟成盆獨(dú)混立冷學(xué)跨科筐，習(xí)豐敵富界了齡會(huì)販計(jì)光學(xué)市科賊內(nèi)臣容勵(lì)，私增孕強(qiáng)合了刪會(huì)混計(jì)責(zé)功衛(wèi)能紐奉。財(cái)戴務(wù)炮會(huì)趕計(jì)外蓮部欲會(huì)乘計(jì)：為收企雪業(yè)根外鑰部趙使專用勉者蛇進(jìn)源行亡經(jīng)位濟(jì)坐決餓策釣提駁供以相斯關(guān)慌信視息管餃理鬧會(huì)絡(luò)計(jì)內(nèi)海部件會(huì)綁計(jì)：為爛企姨業(yè)掀管交理努層復(fù)加男強(qiáng)薪經(jīng)喜營(yíng)挎管求理節(jié)等積提估供會(huì)相給關(guān)芬信怕息會(huì)計(jì)（索3攤）蕩會(huì)晃計(jì)叼記毫賬度手套段素的槳變岔革辮。賓2文0再世嶺紀(jì)撇5箏0崗年啦代狹起筍，超電州子粱計(jì)雀算羊機(jī)敢、碌互甩聯(lián)平網(wǎng)摘等仙科約學(xué)灶技竊術(shù)率成負(fù)果庫(kù)在擁會(huì)猶計(jì)團(tuán)上殖的刮應(yīng)蹈用雨，睜引所起供了瘦記賀賬構(gòu)手員段故的爐偉劈燕大仙變岔革桶。電棟子而計(jì)先算機(jī)執(zhí)處驚理手績(jī)工企處款理賬本算盤計(jì)算器2縮慧0交世逗紀(jì)乒5酒0任年險(xiǎn)代會(huì)計(jì)（扯4愁）臥財(cái)羞務(wù)塑會(huì)懷計(jì)物理慣論蠟的西形軌成逼與紋會(huì)共計(jì)租規(guī)倒范譜的向國(guó)牛際聰趨耐同肌?？眠M(jìn)軍入類2朗1澆世展紀(jì)騰以撥來罩，輕知購(gòu)識(shí)殃經(jīng)旬濟(jì)外蓬賄勃洗興黃起碎、汪世油界脆經(jīng)廳濟(jì)無融忍為棚一貿(mào)體咬，像引左起點(diǎn)了音會(huì)番計(jì)堂準(zhǔn)爪則蘭的剛?cè)蚋吀彝瑱z。財(cái)堡務(wù)枕會(huì)漆計(jì)厘基塊本樸理致論詢的殊內(nèi)念容會(huì)挪計(jì)拆定請(qǐng)義會(huì)襯計(jì)凍假燦設(shè)會(huì)田計(jì)咬對(duì)慕象會(huì)象計(jì)斯要鋪素會(huì)飄計(jì)確秒認(rèn)會(huì)刊計(jì)特計(jì)仗量會(huì)蠟計(jì)基鹽礎(chǔ)概歇念庭體虛系：壩由袍財(cái)殘務(wù)衡會(huì)雨計(jì)象理叔論孩相牢關(guān)毛概百念墾組悄合妨而嫁成蹄的么系削統(tǒng)涉?！镆粭壧淄兑匝驎?huì)冊(cè)計(jì)包目墾標(biāo)袍為拆中擾心創(chuàng)，次相平互刺連買貫陰、默協(xié)繼調(diào)術(shù)一槽致彎的拘概破念遣體該系幣。會(huì)著計(jì)事報(bào)綿告會(huì)隙計(jì)咬目板標(biāo)指櫻導(dǎo)上會(huì)教計(jì)備準(zhǔn)免則豈的勸建牲立跟，稍促梢進(jìn)煙會(huì)齊計(jì)噴準(zhǔn)季則遠(yuǎn)的第國(guó)繭際跌趨苗同【例】我版國(guó)贈(zèng)于綢2駁0梯0纖6半年融2瀉月乘修滋訂蓄、擴(kuò)頒免布辦了指3埋9煉項(xiàng)國(guó)《因企忙業(yè)饒會(huì)敵計(jì)跡準(zhǔn)問則容》禿，拋實(shí)吧現(xiàn)漁了焦與那國(guó)挑際炒財(cái)伏務(wù)詞報(bào)勢(shì)告練準(zhǔn)割則蕉的貓實(shí)污質(zhì)搬性想趨版同逆。我那國(guó)右在脖建民國(guó)氧后塌規(guī)狹范魚企僚業(yè)船會(huì)話計(jì)編工旋作買的筍主立要星做虛法1些9深4推9飄～撥1蜻9冊(cè)9拔21態(tài)9付9窗2子年閑起好學(xué)族習(xí)漫其排他貌國(guó)磨家克先俘進(jìn)餓經(jīng)旱驗(yàn)雪制拆定境會(huì)死計(jì)償準(zhǔn)蝕則術(shù)；義2聯(lián)0書0悔6書年伸形糟成德準(zhǔn)娘則各體京系1貧9碌9治2巖～死現(xiàn)斯在國(guó)原際館會(huì)核計(jì)斯準(zhǔn)壁則居理根事遣會(huì)始制熱定旅，拐目況前談已拋有朋1樸0滲0丘多大個(gè)囑國(guó)屯家俗執(zhí)墨行企業(yè)會(huì)計(jì)制度企業(yè)會(huì)計(jì)準(zhǔn)則CAS國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則IFRS實(shí)謀質(zhì)圣性駱趨楊同財(cái)狂務(wù)彎會(huì)音計(jì)抱理飽論爪的到指離導(dǎo)1評(píng).烘1速.宰2會(huì)刊計(jì)優(yōu)發(fā)巴展娘的餃動(dòng)湖因1瀉.影家響藝會(huì)拍計(jì)鍬發(fā)步展刃的授主印要雅社芒會(huì)井環(huán)慶境會(huì)計(jì)環(huán)境會(huì)耳計(jì)已發(fā)怎展餅所智處寄的驕社醋會(huì)吃環(huán)劣境會(huì)計(jì)經(jīng)嗎濟(jì)四環(huán)柴境政應(yīng)治得環(huán)每境科粉技膜環(huán)清境教病育宰環(huán)課境法兵律幟環(huán)蕩境文游化城環(huán)袖境★為沾會(huì)林計(jì)候發(fā)各展幕提脖供密寬陷松斧氛許圍芬：猜例偷如座我乓國(guó)剪改地革撕開猾放勞后君積令極更吸配取譜國(guó)扯際頁(yè)會(huì)筒計(jì)訓(xùn)經(jīng)辜驗(yàn)乖等★為發(fā)會(huì)籠計(jì)客發(fā)妨展聚提硬供玻技起術(shù)街支拍持痰：戚例拉如克互遠(yuǎn)聯(lián)采網(wǎng)弓的叮建蔬立菌改各變汗會(huì)哀計(jì)漁報(bào)限告恭的躬手溜段懷等★為級(jí)會(huì)乓計(jì)窄發(fā)屈展捷提效供犯人蝕力固資吳源雪：怠例阿如車會(huì)勤計(jì)格教逼育沾事家業(yè)允的守發(fā)外展緣瑞培裳養(yǎng)圈大刊批同會(huì)幻玉計(jì)征人配才叛等★為蠅會(huì)同計(jì)饞發(fā)先展送提騰供魯法兔律友保個(gè)證★為俗會(huì)睜計(jì)遷發(fā)午展建提飯供孟良串好真社性會(huì)摔文擁化套環(huán)鈔境2鉛.影錘響僅會(huì)虛計(jì)雜發(fā)肥展棗的龜根濟(jì)本費(fèi)動(dòng)墊因會(huì)計(jì)環(huán)境結(jié)膛論：涉影孝響擺會(huì)怕計(jì)紫發(fā)翅展甲的鍋根陡本慢動(dòng)宋因玻是餃經(jīng)圖濟(jì)制環(huán)笑境會(huì)計(jì)經(jīng)霧濟(jì)珠環(huán)繪境政晌治青環(huán)蛇境科膽技互環(huán)便境教繞育聰環(huán)愉境法趣律避環(huán)買境文客化隊(duì)環(huán)爛境★例些如征隨飲著芽我嚇國(guó)予經(jīng)蘿濟(jì)另日貿(mào)益白融融入擋國(guó)統(tǒng)際度經(jīng)樸濟(jì)安行贊列屈，淚要辜求貝會(huì)朱計(jì)僻準(zhǔn)匠則堤必瓶須擊與氏國(guó)遠(yuǎn)際燒趨甚同★例線如蜻國(guó)學(xué)際配金拾融傷危眼機(jī)府的旦爆欣發(fā)淚，漲要究求幼國(guó)循際溝會(huì)分計(jì)晝準(zhǔn)棍則肝組缺織竿進(jìn)鐘一斜步栽完屬善自會(huì)臟計(jì)糊準(zhǔn)圍則榴等1謠.貢2飽會(huì)橡計(jì)政目賞標(biāo)濁與港會(huì)退計(jì)軋的碑定鑰義1板.脖2紡.格1會(huì)陵計(jì)垃目鳴標(biāo)★一翠般門是誘指披企本業(yè)域的協(xié)會(huì)條計(jì)題目桂標(biāo)周，訓(xùn)具弦體擋是撇指渴企塑業(yè)漆財(cái)戶務(wù)售會(huì)刻計(jì)衫的唱目不標(biāo)巧。古代會(huì)計(jì)近代會(huì)計(jì)現(xiàn)代會(huì)計(jì)會(huì)計(jì)會(huì)計(jì)目標(biāo)1逆.陳會(huì)帝計(jì)伴目錦標(biāo)艇的嗎概咬念是男指袍在圈一蠟定技的蹦歷升史糠條稻件誼下辨，犧人架們館通固過秀會(huì)插計(jì)削所北意夏欲千實(shí)姨現(xiàn)襪的琴目泳的襯或授達(dá)萍到粒的饒最增終雀成棒果刻。服足務(wù)咱于彎王煎朝蹤蝶、陣貴沉族怖對(duì)束其跑財(cái)熄產(chǎn)詳?shù)仍匠嫱玫膫z管逗理服神務(wù)紡于車商簡(jiǎn)人悟、項(xiàng)業(yè)宴主想等嘆的校經(jīng)犧營(yíng)蔑管船理服柴務(wù)儉于挪企墳業(yè)裹外充部立的餓會(huì)擺計(jì)忙信死息付使煮用鳳者2貴.現(xiàn)督代狂企至業(yè)往的包會(huì)舉計(jì)銹目躍標(biāo)提象供屠財(cái)新務(wù)留狀扒況斃和詞經(jīng)營(yíng)裳成絕果作等違有預(yù)關(guān)泰信肢息有臣助尊于索投擾資丘或拆貸推款狂經(jīng)助濟(jì)感決愿策投珍出沸資愈本壓、質(zhì)借儀出味資靈金煙等反汪映罩管朗理丘層撈受仗托皂責(zé)倡任隸的說履延行骨情霧況委托方投資者和債權(quán)人等受托方企業(yè)管理層企業(yè)會(huì)計(jì)目標(biāo)企嗚業(yè)銅應(yīng)寸當(dāng)棕編技制股財(cái)撇務(wù)蝴會(huì)播計(jì)瓶報(bào)暫告霞?！凇醇居尺b企魂業(yè)仔管威理樸層僚受名托配責(zé)疾任丹履鑄行袋情駐況蛙，暴有火助駁于鼻財(cái)心務(wù)肢會(huì)援計(jì)包報(bào)若告鞏使怖用劃者口作雹出勉經(jīng)飼濟(jì)幟決該策窩。企業(yè)會(huì)計(jì)準(zhǔn)則GAS目速的叉1目推的羊23悶.會(huì)端計(jì)眼目屈標(biāo)凍的委主已要李學(xué)脈術(shù)茫觀普點(diǎn)會(huì)柴計(jì)津目梅標(biāo)徑的碧確令立奇并幕不駱是楚某共些間人惜的刑主冤觀鞋臆池?cái)鄰?fù)，逐而串是乖吸嚼收漢了巧會(huì)順計(jì)抄理球論冷研裹究誘的段重針要連成愚果裁。提段供撲財(cái)糖務(wù)除狀集況率和墾經(jīng)營(yíng)漫成殼果踩等島有昆關(guān)渾信雪息有添助午于肌投嗎資胞或銳貸永款洪經(jīng)竄濟(jì)嚇決啟策投載出扣資粘本攻、還借污出魚資那金蜜等反樂映刮管熔理查層剪受伴托增責(zé)意任疲的州履討行船情章況委托方投資者和債權(quán)人等受強(qiáng)托尿方企煉業(yè)管州理業(yè)層會(huì)計(jì)目標(biāo)目敗的胃1目飼的小2決辨策仆有估用厘觀：毒企下業(yè)伙財(cái)濃務(wù)方會(huì)匹計(jì)海的騰目軋標(biāo)許就榜是出向堆會(huì)春計(jì)剩信室息牲的樹使幫用憤者盜提目供炒與拿他滔們瞇做廢出韻經(jīng)茶濟(jì)辮決蠢策走相輝關(guān)庭的載信鳥息房誠(chéng)。受晝托值責(zé)薄任躲觀：近企只業(yè)參管勁理瞞層懲應(yīng)悔承槳擔(dān)水如裳實(shí)結(jié)向啟委想托嗽方珠報(bào)浸告冤受景托池責(zé)風(fēng)任聽的四履獵行害過碗程雕及乘其惠結(jié)閣果摩的棕義浴務(wù)扮。企業(yè)1歡.怕2濕.乒2會(huì)汽計(jì)弄的脆定趁義對(duì)揮“絨什胖么疤是糖會(huì)暴計(jì)聲”箏的咽探爺討諷，證在氣我鈴國(guó)揀的聞會(huì)全計(jì)監(jiān)理肉論鍛界圣和棋實(shí)膀務(wù)畝界駁曾千經(jīng)揮歷無了灑一旨個(gè)丈長(zhǎng)菠期灰的斗探揚(yáng)索界過望程寇，放存穴在船著閉諸鑄多毛觀封點(diǎn)。漂早揀期礎(chǔ)有引“垮管鄙理茶工積具翠論觸”復(fù)和控“痕技飽術(shù)欣論突”啊等柿觀治點(diǎn)士。注煮意：不更能切僅按僅黨從荷字滋面種上抄理?xiàng)澖膺h(yuǎn)會(huì)圈計(jì)秒，幕而雪應(yīng)謀從遷本澤質(zhì)曲上店認(rèn)手識(shí)融會(huì)花計(jì)告！什尚么須是議會(huì)芽計(jì)億？會(huì)計(jì)視康會(huì)室計(jì)用為精一訴種久工碰具涉或博一化種屋技掘術(shù)貴，洲不券承唯認(rèn)報(bào)其瞇具響有腦管俱理煙經(jīng)印濟(jì)曉活片動(dòng)完的僵功炕能晶，兩更析忽握略雨了稅會(huì)像計(jì)琴人仙員局這筆一擊重賤要魂因述素目頓前炊在缺我習(xí)國(guó)王關(guān)耀于喂會(huì)品計(jì)授的淋定線義每主溉要秧有矮兩喉種下頗按具級(jí)代裁表津性具的撤觀銳點(diǎn)鞠。1助.南會(huì)遺計(jì)少信哪息常系菠統(tǒng)扮論●從譯本閉質(zhì)稅上濃講棉，世會(huì)描計(jì)乖是畜一甘個(gè)傅信壩息諷系雙統(tǒng)傷。美識(shí)國(guó)涼會(huì)麗計(jì)娘學(xué)制會(huì)拼（腿A野A掉A錯(cuò)）硬：暖會(huì)糕計(jì)肥基雞本拍理責(zé)論餐說今明獻(xiàn)書擋，典1需9哀6賄6●會(huì)回計(jì)壤是溝為誕提俊高臟企鑄業(yè)山和存各得單電位帽的蘋經(jīng)介濟(jì)榮效拴益蘋，鞋加構(gòu)強(qiáng)吉經(jīng)驗(yàn)濟(jì)冷管還理鴉而級(jí)建趣立踢的晴一步個(gè)汗以盞提獄供算財(cái)柔務(wù)猜管甘理跪信靠息殲為潤(rùn)主厲的煉經(jīng)擁濟(jì)焰信幣息賀系鈴統(tǒng)能。葛滑家?guī)娩尩葧翰汝P(guān)用于亂會(huì)客計(jì)剖定誓義國(guó)的廟探匪討搶，飽會(huì)咳計(jì)傳研他究廟，警1室9川8枯3★對(duì)辟會(huì)黑計(jì)院信林息未系賀統(tǒng)嬌的釘理茂解●以椒提改供按財(cái)界務(wù)闊信娘息亡為寒主魔的頑經(jīng)罷濟(jì)搭信來息雹系借統(tǒng)●目研標(biāo)爆：圓向般使掃用塞者獅提己供騰他晶們途所碎需稀要臂的誼信植息以魄企食業(yè)辭外申部王信接息柏使星用掠者奧為懷目補(bǔ)標(biāo)英提雞供疏信渡息財(cái)務(wù)會(huì)計(jì)信息系統(tǒng)管理會(huì)計(jì)信息系統(tǒng)以壩企寬業(yè)該內(nèi)蒸部俯信籠息越使蒜用箭者雖為沿目鋒標(biāo)疊提叫供音信學(xué)息預(yù)盒算暑管數(shù)理恒信紫息油系耽統(tǒng)人副力糞資著源右信衫息勒系比統(tǒng)制擋造陳管貧理數(shù)信桌息測(cè)系壤統(tǒng)供咽應(yīng)疏管騎理遵信睛息廈系柏統(tǒng)企早業(yè)恨經(jīng)隸營(yíng)渣管吧理和系木統(tǒng)會(huì)狠計(jì)司管貞理想信繼息雷系晝統(tǒng)客急戶鴨管絮理慎信護(hù)息竄系鍬統(tǒng)財(cái)獸務(wù)艘信襲息2繩.騎管罩理喘活合動(dòng)廊論●會(huì)珍計(jì)失這顛一逝社腐會(huì)鍛現(xiàn)膛象顏屬促于崇管足理艦范窯疇而，貞是俯人叼的浮一贏種玻管茅理坊活贈(zèng)動(dòng)討。炭會(huì)疊計(jì)星的滾功遠(yuǎn)能嗽總告是艷通窯過國(guó)會(huì)尾計(jì)恐工李作壟者丘從饞事耗的鄭多揮種占形惡式惱管噸理變活英動(dòng)服實(shí)謎現(xiàn)塌的其。楊供紀(jì)適琬漏、泡閻予達(dá)掙五豬：姜論慚會(huì)務(wù)計(jì)木管貼理盆，經(jīng)開濟(jì)議理爽論萬與久經(jīng)爽濟(jì)耍管怠理柄，漆1擁9智8冤2默年洞第朝8所期顧●會(huì)牙計(jì)北是主經(jīng)撥濟(jì)局管殲理傳的傳重勢(shì)要恭組進(jìn)成缺部田分鈴，芒是輔以猾提顛供喬經(jīng)餐濟(jì)桌信川息害、它提歡高險(xiǎn)經(jīng)濁濟(jì)倉(cāng)效邪益眉為狀目效的倚的排一張種老管久理度活常動(dòng)師。涉它愛以仆貨子幣材為刑主丘要獵計(jì)例量丸單紛位睛，耐采昂用樂一元系定列瓣專共門婆的懸程記序習(xí)和揪方阿法匪，翼對(duì)刻社純會(huì)上再菜生綱產(chǎn)肚過弓程抵中懂的糊資閱金愚運(yùn)另動(dòng)殘進(jìn)喝行娘反樸映吳和沫監(jiān)莊督低。陳耕國(guó)煤輝戴：旱《合基乒礎(chǔ)狡會(huì)攜計(jì)毅》救，齡東冊(cè)北澡財(cái)肚經(jīng)殺大小學(xué)霜出高版挪社笨，錢2躲0潔0套9睜年攜6疫月強(qiáng)紡調(diào)準(zhǔn)了蓄會(huì)內(nèi)計(jì)欣的都管罵理貨功凡能慚以絨及耍會(huì)蘭計(jì)償人紐奉員權(quán)這噴一腎重嗓要宵因型素3溝.級(jí)對(duì)系以洲上勢(shì)觀看點(diǎn)餡的饑評(píng)伯價(jià)學(xué)及掏筆體者皆觀棟點(diǎn)（苗1道）陵對(duì)從以穴上差觀慚點(diǎn)話的別評(píng)轟價(jià)信息系統(tǒng)論管理活動(dòng)論共獎(jiǎng)同存性接問施題（坐2爸）起筆塑者泉的趨觀臉點(diǎn)企悶業(yè)朵財(cái)配務(wù)狗會(huì)未計(jì)意是夢(mèng)會(huì)壟計(jì)輪人值員樹以壘貨嚼幣模為猾主伐要低計(jì)廳量物單其位淺，宰對(duì)哀企之業(yè)座的敘交件易緞和殺事匙項(xiàng)頸進(jìn)朽行漿連僻續(xù)烘、富系絹統(tǒng)臂、膽全土面鋪地弦核命算粒和反監(jiān)熄督汗，挖以置便預(yù)向摟財(cái)效務(wù)蠶會(huì)爭(zhēng)計(jì)私報(bào)候告浴使挽用窯者絨提商供謠企衣業(yè)旅相搞關(guān)茅會(huì)嗽計(jì)中信肚息擦，罵并龜有瘋助制于聞其糕作間出握經(jīng)慰濟(jì)爽決者策鏟的額一矩種膜管老理給活歪動(dòng)蛇。界剪定擁范而圍礦不晃夠邀清趴晰霉：薦是位指敏財(cái)數(shù)務(wù)慈會(huì)坦計(jì)肉？稍還離是慘指泛管任理廊會(huì)怖計(jì)首？對(duì)出會(huì)字計(jì)專目廈標(biāo)蘋的晴闡豆釋淺不攻夠侍精覺準(zhǔn)—箱—騾僅毫僅貫局約限惡于省企朽業(yè)駕內(nèi)杯部會(huì)圓計(jì)輕范納圍困界悉定椒清肥晰會(huì)嶼計(jì)先目數(shù)標(biāo)趕闡配釋農(nóng)精丸準(zhǔn)新堂“晝管甩理崇活程動(dòng)館論樓”4偶.認(rèn)對(duì)梨管算理霜活犧動(dòng)會(huì)論曲觀膛點(diǎn)搜的鉗理商解（躬1記）汁管拳理速形煤式：以普貨亂幣劣為交主做要熄計(jì)蘆量粥單建位培，迅主懶要內(nèi)進(jìn)撕行喪價(jià)城值吼形魯式獲管索理劍。既弟要凡進(jìn)坡行單實(shí)隊(duì)物蜘管詠理荷，傭也旱要陜進(jìn)址行前價(jià)調(diào)值怎管辣理割，羞會(huì)包計(jì)謹(jǐn)管今理固是集以遺后載者禮為軌主梅。兩諸臺(tái)貸—疊—實(shí)聞物突計(jì)桃量后單艱位1澤0林0去0烤0涉0亦元雜—堤—貨當(dāng)幣券計(jì)促量結(jié)單揀位鈴【例】某仙企松業(yè)酷購(gòu)君入撇設(shè)小備盤兩復(fù)臺(tái)亡，郵價(jià)每值穴1蠟0友0脹0響0酒0示元赤。（醋2蝴）斑管外理井職憶能玩：咽核漆算趨與揀監(jiān)頭督荒。析會(huì)油計(jì)貢在屋經(jīng)孕濟(jì)蒙管斷理稠過發(fā)程借中混所監(jiān)具觀有評(píng)的耕功沖能窯。此發(fā)外峽還牽有值“風(fēng)核聾算并”工與音“菌控招制邪”筍、坡“拳反暫映啦”截與趴“殿控娘制襪”棚、盲“路反也映便”碎與補(bǔ)“獲監(jiān)張督秀”暫等靈觀勁點(diǎn)點(diǎn)。

生產(chǎn)“過程越是按照社會(huì)的規(guī)模進(jìn)行，越是失去純粹個(gè)人的性質(zhì)，作為對(duì)過程的控制和觀念總結(jié)的簿記就越是必要?！?/p>

馬克思基本職能的理論依據(jù)：監(jiān)旅督核前算記蛾錄材、振報(bào)量告些發(fā)掩生且的惕會(huì)那計(jì)易事泡項(xiàng)監(jiān)勻督華會(huì)泡計(jì)熟事食項(xiàng)剪的球合腥理圓合捎法騰性（臘3退）差管忠理蝕內(nèi)鄰容抓：程企森業(yè)娘發(fā)同生邪的勞交伙易臂或混事墓項(xiàng)凍。會(huì)廢計(jì)偉管廢理直的昏具尊體姥內(nèi)瞎容事項(xiàng)1事項(xiàng)1交易1交易2交易2交易1交易1企業(yè)A企業(yè)B企業(yè)B部門B部門交易2事項(xiàng)1企裁業(yè)拆之甩間監(jiān)的帶價(jià)板值宴交腰換企再業(yè)勒內(nèi)買部倆的弱價(jià)陜值溝轉(zhuǎn)川移企而業(yè)憶內(nèi)酷部扭發(fā)退生評(píng)的鑒非蓬資妄產(chǎn)頂市拳價(jià)樹變底動(dòng)筒和貧正誦常爺損壤失瘋等（吃4闖）貪管謊理始要鉗求喚：獄對(duì)糟交擾易軋或脆事耕項(xiàng)枝的浸核育算析和言監(jiān)門督妄應(yīng)貪具哀有階連老續(xù)由性首、訴系蘋統(tǒng)鏟性蛋和侵全濁面葛性藏。系吩統(tǒng)房誠(chéng)性：露應(yīng)對(duì)對(duì)證發(fā)孫生庫(kù)的劍交章易擾和番事宗項(xiàng)貍分批門故別適類界地伶加炊以云記托錄事項(xiàng)1事項(xiàng)1交易1交易2交易2交易1企業(yè)連驅(qū)續(xù)刻性：臂應(yīng)按刪交烘易柴或賊事嗽項(xiàng)略發(fā)節(jié)生把的倡時(shí)拋間輝順擁序舅連隆續(xù)期記收錄事項(xiàng)1事項(xiàng)1交易1交易2交易2交易1全臉面莊性：尼應(yīng)書毫課無傍遺勤漏刊地笨全付面替加啦以洋記貸錄（毒5埋）械管葬理伴目峰的：為獸財(cái)晚務(wù)檢會(huì)加計(jì)享報(bào)歷告矩使衫用季者沙進(jìn)夾行畢經(jīng)陵濟(jì)物決趨策趕提衡供儲(chǔ)有灣用鳥的掌會(huì)相計(jì)蹤蝶信縫息鄙。事項(xiàng)1事項(xiàng)1交易1交易2交易2交易1企業(yè)事項(xiàng)1事項(xiàng)1交易1交易2交易2交易1財(cái)務(wù)狀況經(jīng)營(yíng)成果現(xiàn)金流量為亦財(cái)兩務(wù)漁會(huì)模計(jì)僵報(bào)恰告朝使鑰用裝者鈴提敲供賄進(jìn)訂行摘經(jīng)粥濟(jì)懶決衣策源的算有食用伸信熟息1賭.予3會(huì)毫計(jì)湯假爆設(shè)竊與訪會(huì)慕計(jì)熊的伶對(duì)健象1肌.槍3適.肆1會(huì)構(gòu)計(jì)先假縣設(shè)1悅.會(huì)退計(jì)糖假泛設(shè)猾的進(jìn)概雪念也蠢稱察會(huì)損計(jì)轟基淺本看前那提沉，宰是輝企和業(yè)怨對(duì)黎交討易正和狡事獄項(xiàng)撕進(jìn)宮行肅會(huì)布計(jì)仔確旬認(rèn)層、細(xì)計(jì)匯量攝和妙報(bào)鈴告薦的澆前捆提絨，徒是屋對(duì)長(zhǎng)會(huì)銅計(jì)咽核喘算找所雹處效的蒼空屬間悔范錫圍碌、從時(shí)宏間敵范梁圍鏟、幣基朗本賤程疊序喜和系計(jì)慕量際單座位傻等捧所貢作位的噴合醋理枕設(shè)賀定犬。前舒提喉?xiàng)l階件空間范圍時(shí)間范圍基本程序計(jì)量方法會(huì)計(jì)2別.籮會(huì)踢計(jì)神假莫設(shè)迅的常內(nèi)蒜容（龜1壇）川會(huì)厚計(jì)階主尚體蚊假?zèng)Q設(shè)1巷）節(jié)定步義企載業(yè)煎應(yīng)糖當(dāng)袋對(duì)聰其兄本乳身寒發(fā)汁生驗(yàn)的魔交蹲易續(xù)或罩者插事景項(xiàng)盟進(jìn)桂行爪會(huì)圓計(jì)榴確傲認(rèn)租、懲計(jì)塵量超和響報(bào)錄告膚?！魰?huì)災(zāi)計(jì)爸所定服貢務(wù)索的查特鉗定濟(jì)企休業(yè)顆或誘單套位支。企護(hù)業(yè)說“縣本鵲身異”醫(yī)的縱含皮義①不播反券映沖其懂他鉆企喉業(yè)餅的裕交茂易筆或楚事銀項(xiàng)錄；基本準(zhǔn)則事項(xiàng)交易嚴(yán)年格術(shù)區(qū)效別嚴(yán)廣格匙區(qū)脅別②不曠包凈括期企富業(yè)氣經(jīng)致營(yíng)話者嶄個(gè)畜人朝的嘆交么易延或君事鼠項(xiàng)飛。事項(xiàng)交易管理者個(gè)人D會(huì)計(jì)主體A會(huì)計(jì)主體B會(huì)計(jì)主體C會(huì)計(jì)主體事項(xiàng)交易2）應(yīng)您予垃注眨意匯的瓦幾促個(gè)至關(guān)四鍵坊名族詞意：◆會(huì)攝計(jì)忽確長(zhǎng)認(rèn)愈：將坑發(fā)后生腎的沉交近易俊或謹(jǐn)事紹項(xiàng)瓶與毒一勒定朽的鏈會(huì)勵(lì)計(jì)極要樹素偽聯(lián)悟系治起淺來令加渣以言認(rèn)安定特的法過糾程雕?！纠科笸緲I(yè)拆用割銀屢行星存神款佩2翻0撫0旗0羞元關(guān)購(gòu)懇買圍管腐理斑部趁門買辦將公倆用描品霸?！魰?huì)槳計(jì)廉計(jì)框量：垂對(duì)拾發(fā)竭生傅的娛交譜易南或虧事僻項(xiàng)講引遍起滿的暈會(huì)得計(jì)弊要絕素反的劃變鍬動(dòng)只金頁(yè)額旋加駕以奸認(rèn)怎定作的貨過裳程忌。事項(xiàng)交易會(huì)盤計(jì)笑要曬素墾：指療企酷業(yè)惱的后資都產(chǎn)輸和懼負(fù)錢債迷等品，紗交狀易別或塞事嘴項(xiàng)類發(fā)籮生膊后頸將祝會(huì)票對(duì)體其慨產(chǎn)棍生栗直糠接柔影面響慰。屬在謊第災(zāi)2范章港中邪詳燭述鐮。影攏響期要瓶素會(huì)趕計(jì)堅(jiān)確蹤蝶認(rèn)－2000＋2000變晶動(dòng)團(tuán)金另額會(huì)傭計(jì)傭計(jì)鋤量變浙動(dòng)謊結(jié)啟果變繁動(dòng)磨結(jié)泉果報(bào)導(dǎo)表賬簿◆會(huì)檔計(jì)報(bào)角告：留是稅指存對(duì)倆發(fā)給生責(zé)的章交街易溫或碗事幻玉項(xiàng)撓的悲變胸動(dòng)灰結(jié)統(tǒng)果乞進(jìn)涼行善報(bào)茄告搞的瞇過梅程潑。財(cái)霸務(wù)笑會(huì)籮計(jì)絲式處偏理蛋系巷統(tǒng)◆會(huì)類計(jì)宋確跨認(rèn)綠、瓜計(jì)放量援、性記巨錄蠟和統(tǒng)報(bào)旱告拍構(gòu)避成匙了叫完唉整賽的嫩財(cái)紡務(wù)首會(huì)率計(jì)反處瞧理年系情統(tǒng)。事項(xiàng)交易影響要素會(huì)計(jì)確認(rèn)－2000＋2000變動(dòng)金額會(huì)計(jì)計(jì)量會(huì)腥計(jì)證報(bào)法告會(huì)獅計(jì)房誠(chéng)記沖錄事項(xiàng)交易會(huì)計(jì)確認(rèn)會(huì)計(jì)計(jì)量會(huì)計(jì)記錄會(huì)計(jì)報(bào)告【例】A旱企炮業(yè)蒸向味B鮮企脫業(yè)臣銷葬售并產(chǎn)止品吉一萌批僑，倘貨杜款吃暫偽未支收爸到早。3）兩會(huì)葡計(jì)葉主扶體報(bào)假優(yōu)設(shè)慨的逃意汽義◆明躬確惡了路會(huì)港計(jì)準(zhǔn)處洲理矮的愚交之易童或麗事矛項(xiàng)陜的空礎(chǔ)間勉范冶圍；販有懶利油于擱圍色繞陳核翻心脫內(nèi)可容蘋進(jìn)含行彼會(huì)供計(jì)桶處傅理沙；蜜有休利革于絲式正根確奔判耍斷畜交鉗易嚇或連事刷項(xiàng)鞋的饒經(jīng)反濟(jì)女實(shí)驚質(zhì)蹦?！锞€注頂意虹：以賴上憲交伴易承內(nèi)鞋容言對(duì)偷于纖兩辜個(gè)介會(huì)梁計(jì)滅主待體濁的梁不宇同銹經(jīng)集濟(jì)續(xù)性尿質(zhì)弊及市其冷在們會(huì)括計(jì)黃上晶的唱確